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2018 (2) TMI 1545 - HC - VAT and Sales TaxValidity of pre-revision notice - pre-revision notice issued without exhausting the statutory alternative remedy - Held that: - It is not in serious dispute that the appellant in response to the pre-assessment notice, originally submitted its objections on 29.04.2011 stating among other things that due to the wrong entry in the computers for the respective months, the error has occurred and while verification, the Statutory Auditor revealed the said fact and certification of correct turnover has also been obtained and therefore, prays for dropping of the proposal for levying additional sales tax and it is also followed by yet another objections dated 18.05.2011. The appellant without attending the personal hearing has rushed to the Court and filed the Writ Petition and it was entertained and they had the benefit of interim orders and the writ petition ultimately came to be dismissed on the ground that it is a premature one. This Court on an independent application of mind, is of the considered view that there is no error apparent on the face of the record - petition dismissed as pre-mature.
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